Case Law Details
Case Name : Mohmed Hasib Tejamul Shaikh Vs ITO (ITAT Surat)
Appeal Number : ITA No. 509/Srt/2024
Date of Judgement/Order : 01/10/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Surat
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Mohmed Hasib Tejamul Shaikh Vs ITO (ITAT Surat)
ITAT Surat held that when any expense is not claimed, no disallowance is permissible. Accordingly, disallowance u/s. 43B on account of unpaid service tax not warranted as the same is not claimed as deduction in P&L account.
Facts- Vide the present appeal, the ap
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